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專責報關人員普通考試-專責報關人員關務英文115 年第 33 題單選題

When declaring online, if the import cargoes carried are not included in the cargo manifest, the manifest may be corrected at Customs with a justifiable reason within which time period after the vessel or plane has arrived?

ABy shipping, within 120 hours, by air transport, within 72 hours
BBy shipping, within 72 hours, by air transport, also within 72 hours正確答案
CBy shipping, within 120 hours, by air transport, also within 36 hours
DBy shipping, within 72 hours, by air transport, also within 36 hours
答案與詳解
B
正確答案
本題標準答案為 B,但這不是臺灣進口艙單更正時限的通用考點。B所對應的是中國大陸/特定題庫脈絡:海運與空運均以抵達後約72小時(現行文字為「自運輸工具抵達之日起3日內」)辦理更正;若以臺灣法規作答,時限為48小時,四個選項均不相符。

為什麼答案是 B

B表示海運與空運均為72小時,符合本題標準答案所依循的中國大陸/境外題庫脈絡。需注意現行中國大陸法規的正式用語為「自運輸工具抵達之日起3日內」;題目以72小時作答屬題庫化表述。此結論不適用於臺灣法規。

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